Beginning Tuesday, March 17, until further notice:
The Commissioner of Revenue’s Office, located on the 2nd floor of the Bozman Government Center, is closed to the public until further notice. This includes all in-person transactions for all the Divisions including Administration, Business Tax, Vehicle Personal Property, and DMV Select. Filings and payments can be processed via the Customer and Assessment Payment Portal online at CAPP.arlingtonva.us.
We appreciate your understanding while we work to keep our staff and customers healthy and safe.
Department of Motor Vehicles (DMV) Response to Coronavirus (COVID-19)
The DMV Select at Courthouse Plaza is closed indefinitely. For information about DMV full-service centers, click here: dmv.gov
Contact information for the separate divisions:
Administration Division:
revenue@arlingtonva.us or call 703-228-3033 from 8 a.m. to 5 p.m.
Customer Service Advocate: advocate@arlingtonva.us or call 703-228-4810 from 8 a.m. to 5 p.m.
Business Tax Division:
Bank Franchise Tax (BFT), Business License (BL), Business Tangible (BT), Cigarette Tax (CIG), Meals Tax (MEA), Short-Term Rental Tax (STR) and Transient Occupancy Tax (TOT)
business@arlingtonva.us or call 703-228-3060 from 8 a.m. to 5 p.m.
Vehicle Personal Property Tax Division:
vehicle@arlingtonva.us or call 703-228-3135 from 8 a.m. to 5 p.m.
Compliance & Enforcement: compliance@arlingtonva.us or call 703-228-4017 from 8 a.m. to 5 p.m.
State Income Tax: compliance@arlingtonva.us or call 703-228-4017 from 8 a.m. to 5 p.m.
Virginia Tax: call 804-367-8031 from 8:30 a.m. to 5 p.m.
Division of Motor Vehicles (DMV): call 804-497-7100
What’s New?
Definition of Assessment
An official valuation of property for the purpose of levying a tax; an assigned value.
The Commissioner’s Services
- To assess all Arlington County property taxes, except real estate.
- To discover and equitably assess all personal property such as cars, motorcycles and boats.
- To discover and equitably assess all business property such as computers and office furniture.
- To administer business taxes such as business license tax and custodial taxes, including meals tax, short-term rental tax, transient occupancy (hotel) tax, and others.
- To provide protection of confidential taxpayer information.
- To provide checks and balances, ensuring that no one governmental entity has total taxing authority over its citizens.
- To operate a DMV Select, providing citizens with Virginia Department of Motor Vehicle (DMV) service.
- To provide taxpayer assistance with State income tax returns.
Organization
- Chief Deputy Commissioner
- Customer Advocate
- Business Tax
- Compliance
- Vehicle Personal Property Tax
View the Commissioner of Revenue Organizational Chart
History
Assessing property in Virginia started in the early 1600s when sheriffs prepared lists of property to be taxed, including personal property and people. In the mid-17th century, the courts took over this responsibility, and this system worked well, but it placed a large burden on the courts during the Revolutionary War. The General Assembly then created three Commissioners of Tax per county, elected for one year. Assessors also prepared property lists, attached a value to them and calculated the taxes due.
In 1786, the General Assembly established the office of the Commissioner of Revenue. The County Court appointed each Commissioner, who kept a tax book, determined what property to tax, worked with the Clerk to determine the levy and provided a copy to the Sheriff for tax collection. In 1851, the Commissioner of Revenue was specifically incorporated into Virginia’s Constitution, and the General Assembly made it an elective office in 1908. In 1910, a popular vote approved an amendment to the Constitution that established a four-year term for the office and allowed Commissioners to succeed themselves.
Since the 1920s, the State Compensation Board has determined the salaries of constitutional officers (Clerk of the Court, Commissioner of Revenue, Commonwealth’s Attorney, Sheriff and Treasurer). Normally, localities augment the state-approved funding levels, but because these offices provide vital government services, they should be directly accountable to the electorate — thus, the belief that voters should elect constitutional officers.